What California Form 8453-LLC (2018) Is For
California Form 8453-LLC (2018) is the signature authorization form that LLCs must complete when electronically filing Form 568, Limited Liability Company Return of Income. Because an e-filed Form 568 has no physical signature page, Form 8453-LLC works as the official declaration that the LLC reviewed and approved the tax return before transmission.
The form also authorizes the Franchise Tax Board (FTB) to process your electronic return and any electronic payments you schedule, such as current-year balance-due payments or advance payments for the next year’s annual tax or estimated LLC fee. It captures key figures from the return—total income, ordinary income, tax due, fee due, and overpayments—to create an audit trail that matches the electronic data submitted through approved e-file software. Importantly, Form 8453-LLC is not mailed to the FTB; it stays in the records of the Electronic Return Originator (ERO) and the LLC.
When You’d Use California Form 8453-LLC (2018)
You use Form 8453-LLC whenever you e-file a Form 568 for the 2018 tax year, whether original or amended. For calendar-year LLCs treated as partnerships or SMLLCs owned by pass-through entities, the filing deadline was March 15, 2019. SMLLCs owned by individuals, trusts, estates, or corporations generally filed by April 15, 2019.
Form 8453-LLC must be signed after the return is prepared but before transmission. Your ERO cannot file until they have your signed authorization, which may be sent by fax if needed. When the FTB accepts the transmission, the ERO enters the acceptance date at the top of your form.
The form is also required for amended e-filed returns. If you correct an error or the IRS changes your federal return, you sign a new Form 8453-LLC authorizing the amended filing. LLCs using an extension still need the form when they transmit the return, though they may have already paid the annual tax or LLC fee with Form FTB 3537.
Key Rules or Details for the 2018 Tax Year
Signature and retention rules
- The authorized member or manager must sign Part V before transmission.
- The ERO signs Part VI; if a separate paid preparer worked on the return, they also sign.
- Form 8453-LLC is not mailed to the FTB. Your ERO retains it for at least four years, and you must keep your copy for the same period.
Payment and banking requirements
Form 8453-LLC allows electronic funds withdrawal for:
- Current-year balance due
- Next year’s annual tax
- Next year’s estimated LLC fee
Routing numbers must be exactly nine digits with specific allowable prefixes, and the account must be a U.S. bank account. Incorrect routing or account numbers can cause payment rejection and late-payment penalties.
Legal and compliance points
- California requires e-filing if the return is prepared with software.
- IRS Form 8453 cannot substitute for California Form 8453-LLC.
- Payment cancellation requests must be made at least two business days before the scheduled withdrawal.
- The statute of limitations is generally four years but is extended during an IRS examination.
Step-by-Step (High Level)
Step 1: Prepare the LLC’s Form 568
Your ERO completes the full return using approved software, including all relevant schedules such as Schedule B, Schedule K, Schedule K-1 (568), or Schedule IW.
Step 2: Enter return information on Form 8453-LLC
The ERO enters the LLC name, identification number, and key figures in Part I. These values must match the return exactly.
Step 3: Add optional electronic payment details
If you choose electronic funds withdrawal:
- Enter the balance-due amount in Part II
- Schedule next year’s annual tax or estimated fee in Part III
- Provide routing and account information in Part IV
Step 4: Review and sign
You receive the completed return and Form 8453-LLC to review. After confirming all information—including account details—you sign Part V. The ERO and preparer then sign Part VI.
Step 5: Transmit the return
Once all signatures are in place, your ERO transmits the return electronically. After the FTB accepts it, the ERO records the acceptance date on your Form 8453-LLC and gives you a copy.
Common Mistakes and How to Avoid Them
- Incorrect banking information
Always verify routing and account numbers using actual checks or bank statements. - Using federal Form 8453 instead of California Form 8453-LLC
California requires its own form; federal forms will cause rejection. - Signing too early or signing a blank form
Only sign after reviewing the completed return. - Not retaining required documents
Both the LLC and ERO must keep Form 8453-LLC and a copy of the return for at least four years. - Missing cancellation deadlines for payments
Changes must be made at least two business days before the withdrawal date. - Omitting initials in bulk filings
When filing for multiple related entities, initial next to each entity on the attached schedule.
What Happens After You File
Once the return is transmitted, the FTB validates the filing and sends an electronic acknowledgement to the ERO. This acknowledgement—not Form 8453-LLC—is your proof of filing. If you authorized electronic payment, the FTB withdraws funds on the dates you selected and applies them to the LLC’s account.
If your return includes a refund, the FTB processes it, often more quickly than paper filings. If errors, mismatches, or rejected payments occur, the FTB sends notices requiring clarification or corrective action. During the four-year audit window, the FTB may request supporting records; having Form 8453-LLC and your complete return set aside helps respond quickly.
FAQs
Do I mail Form 8453-LLC to the FTB?
No. The form stays with the ERO and your records. Do not mail it to the Franchise Tax Board.
What’s the difference between Form 8453-LLC and the FTB acknowledgement?
Form 8453-LLC authorizes e-filing. The FTB acknowledgement confirms that your return was actually received and accepted.
Can I sign Form 8453-LLC electronically?
Generally, a handwritten signature is required unless an approved alternative under FTB Publication 1345 is used.
What happens if the bank rejects my electronic funds withdrawal?
The FTB will issue a notice and may assess penalties and interest. You must correct the payment promptly and may need to reauthorize a new withdrawal.
Can I cancel an electronic payment after submitting the form?
Yes. Call FTB e-Programs Customer Service at least two working days before the scheduled withdrawal.
How long do I need to keep Form 8453-LLC?
Keep it—and a complete copy of Form 568 with all schedules—for at least four years after filing, or longer if the return is under examination.
